Are Taxes Converging?
"Are Taxes Converging?" Review of A Global Analysis of Tax Treaty Disputes, by E. Baistrocchi, ed. Cambridge: Cambridge University Press, 2017
5 Pages Posted: 25 Oct 2017 Last revised: 3 Nov 2017
Date Written: October 25, 2017
Eduardo Baistrocchi’s outstanding new book on tax treaty disputes is the result of an intense five-year global collaborative project among international tax scholars, practitioners and administrators. The book provides an unprecedented set of information and offers the first global qualitative and quantitative analysis on one of the most important debates over international tax scholarship across the last decades, that is, whether an international tax regime exists and is binding upon states as a matter of customary international law.
Keywords: tax treaties, dispute resolution
JEL Classification: H26
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